In a significant development under the GST regime, the Government has formally operationalized the Goods and Services Tax Appellate Tribunal (GSTAT) by constituting benches across multiple states and cities in India. The move is expected to streamline GST litigation and provide faster resolution of tax disputes for businesses and taxpayers.

As per Office Order No. 03/2025 dated 26 December 2025 issued by the Department of Revenue, Ministry of Finance, bench-wise allocation of Judicial Members and Technical Members has been officially notified for GST appellate proceedings. (CentaxOnline)

GSTAT Framework Under GST Law

The GST Appellate Tribunal has been constituted under Section 109 of the Central Goods and Services Tax (CGST) Act, 2017. The tribunal serves as the appellate authority for hearing appeals against orders passed under Sections 107 and 108 of the CGST Act.

The structure of GSTAT includes:

• Principal Bench

• State Benches

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• Area Benches

The Principal Bench at New Delhi is primarily responsible for handling matters involving place of supply disputes and specified national-level issues.

Bench Allocation Across India

The latest government order allocates members to benches situated in major cities and regional centres, including:

• Mumbai

• Delhi

• Ahmedabad

• Chennai

• Hyderabad

• Bengaluru

• Pune

• Kolkata

• Jaipur

• Chandigarh

• Lucknow

• Patna

• Ernakulam

• Guwahati

• Rajkot

• Coimbatore and several other locations. (TaxGuru)

The order covers three categories of members:

1. Judicial Members

2. Technical Members (Centre)

3. Technical Members (State)

Reports indicate that 83 members have been allotted across various GSTAT benches nationwide. (The Economic Times)

Classification of GST Appeals

The GSTAT mechanism also introduces category-wise handling of disputes for administrative efficiency. Appeals are classified into:

• Category I

• Category II

• Category III

This classification is expected to assist in systematic allocation of cases, scheduling of hearings, and specialized handling of disputes based on the nature and complexity of GST matters.

Key Benefits for Taxpayers and Businesses

The operationalisation of GSTAT benches is likely to offer several advantages:

• Faster disposal of GST appeals

• Reduced burden on High Courts

• Uniform interpretation of GST laws

• Improved accessibility for taxpayers across states

• Dedicated appellate mechanism for GST disputes

• Better case management and hearing schedules

The development is particularly important for businesses with pending GST litigation, refund disputes, input tax credit matters, classification disputes, and demand proceedings.

Procedural Developments

The GSTAT Procedure Rules, which came into force from 24 April 2025 following publication in the Official Gazette, provide procedural clarity regarding filing of appeals, bench functioning, documentation requirements, and hearing procedures. (TaxTMI)

Taxpayers should closely monitor notifications relating to jurisdiction, filing timelines, and digital procedures as the tribunal becomes fully functional.

Conclusion

The formal constitution of GSTAT benches across India marks a major milestone in strengthening the GST dispute resolution ecosystem. The allocation of Judicial and Technical Members is expected to improve efficiency, reduce litigation delays, and provide businesses with a more structured appellate process under GST law.

Businesses and taxpayers with pending GST disputes should evaluate their cases and prepare for appellate proceedings before the respective GSTAT benches.

For expert guidance on this topic, contact your tax professional today.